论文部分内容阅读
责任会计是管理会计理论的基本内容之一,是加强企业内部控制的方法。实行责任会计要事先确定目标,并以其衡量工作成绩;建立记录、计算、归集有关责任成本的数据,反映工作成果;经常对比实际发生数与预算、指标差异的原因,从而巩固成绩,纠正缺点,加强控制,提高经济效益。我国过去实行过厂部、车间、班组三级核算,在车间之间按计划成本结转半成品和劳务成本,也有采用厂内流通券进行内部结算等形式的,这就为责任会计和财务会计结合提供了可行的依据。
Responsibility accounting is one of the basic contents of management accounting theory and it is a method to strengthen internal control of enterprises. To implement responsible accounting, we must first determine the objectives and use them to measure work performance; establish records, calculate, collect data on the cost of responsibility, reflect the results of work; often compare the actual number of occurrences with the reasons for differences in budgets and indicators, so as to consolidate the results and correct Disadvantages, strengthen control, improve economic efficiency. In the past, China had implemented three levels of accounting for factory departments, workshops, and teams. The cost of semi-finished products and labor services was transferred between workshops according to the planned cost. There were also internal payment instruments used for internal settlement, which was the combination of liability accounting and financial accounting. Provides a viable basis.